This study aims to examine the effect of Profitability and solvability on tax avoidance in LQ-45 companies before and during the Covid19 pandemic. The observations used a total of 152 as different test observations and 75 as influence test observations before Covid-19 and 72 as influence test observations during Covid-19, these observations were carried out using the purposive sampling method for sampling and data. The analysis used is multiple linear regression analysis and independent sample t-test analysis. The independent variables used are profitability and solvency then the dependent variable is tax avoidance with size and PPE control variables while for the independent sample t-test using tax avoidance variables. The results of the F test show that the regression model is feasible to use, while the results of the t-test analysis show that the profitability variable has a significant positive effect on tax evasion on both phenomena before and during Covid-19, while solvency has no effect on both phenomena before and during Covid-19, for test results difference shows F which is not significant, meaning that there is no difference before and during Covid-19. So it can be concluded that profitability affects tax evasion in a positive direction and solvency does not affect tax evasion with different test results which state that there is no difference in behavior tax evasion before and during Covid–19.

Along with the times, a new generation emerged which became a problem in the world, namely the sandwich generation. One of the factors causing the emergence of the sandwich generation is the failure in financial planning and management for retirement in the previous generation. This study aims to examine the effect of financial literacy and financial attitude on retirement financial planning behavior. The respondents were 100 people of the sandwich generation in Surabaya who were taken by purposive sampling method. The analysis used is multiple regression analysis. The independent variables are financial literacy and financial attitude, while the dependent variable is retirement financial planning behavior. The results of the F test indicate that the regression model used in the study is declared feasible. The results of the t-test analysis show that the variables of financial literacy and financial attitude partially have a significant positive effect on the retirement financial planning behavior of the sandwich generation in Surabaya. So it can be concluded that if each financial literacy and financial attitude are getting better, they will be able to improve financial planning behavior in retirement.

The purpose of this research is to determine whether profitability is able to mediate the effect of implementing Green Accounting on firm value in manufacturing companies in the consumer non-cyclicals sector which are listed on the Indonesia Stock Exchange in 2019–2021. Panel data model with path analysis is used to perform data processing in this study. The results of statistical data processing on 117 observation samples from 30 companies show that Green Accounting has no effect on firm value. However, green accounting variables have a significant negative effect on profitability, and profitability has a positive effect on firm value. The sobel test value also indicates that profitability is still not able to mediate the effect of Green Accounting on firm value because when a company’s financial performance decreases, it may be caused by the environmental cost to help the company realize good environmental performance which ultimately makes the company’s value still relatively good.

The era of industrial revolution 4.0 drives the competition among companies to be more aggressive. Companies are competing to increase the valuation in order to draw investor’s attention. Based on that situation, a research is conducted aiming to examine whether or not liquidity, profitability, solvability, and dividend policy are influential toward the stock price in LQ45’s indexed company that is listed in Indonesian Stock Market (BEI). This research uses secondary data which is an annual report published in the official website of BEI. The sampling technique used is purposive sampling method which collects 105 companies for the last 3 years. The secondary data is measured using the ratio of CR, ROA, DER, and DPR which is then processed with SmartPLS software and analyzed using multiple linear regression by utilizing t test and F test to seek result based on the problem formulation. Results show that the significance value of probability is 0.009 meaning that profitability influences positively and significantly towards the stock price in LQ45 list of BEI. Meanwhile, the significance value of liquidity is 0.634, solvability is 0.417, and the dividend policy is 0.757 which means that liquidity, solvability, and dividend policy do not influence the LQ45 stock price in Indonesian Stock Market (BEI).

The company needs alternative funds, one of the alternative funds that can be used by the company is to offer shares owned to the public through the capital market. The implementation of going public is carried out by selling shares owned directly to the public through the capital market, which is often referred to as an initial public offering (IPO). IPO companies will find it difficult to determine the stock price when in the primary market, this is due to the absence of a definite reference in the company’s stock pricing so that there is a need for underwriter cooperation. The research sector used in this study is the consumer cyclicals sector. The purpose of the study was to test the influence of independent variables, namely the reputation of underwriters, the reputation of auditors, the return on assets (ROA), the variable of company age control on the dependent variable, namely stock underpricing when consumer cyclicals sector companies conducted IPOs for the 2015–2019 period on the Indonesian stock exchange. The sample of this study was taken using a non-probability sampling technique, where 33 companies were found. The results showed that the reputation of underwriters had a significant negative effect on underpricing. The reputation of the auditor has no significant effect on underpricing. ROA has no significantly positive effect on underpricing.
 Keywords: underpricing, underwriter reputation, auditor reputation, ROA.

This study was conducted to determine the effect of profitability and dividend policy on stock prices during the Covid-19 pandemic separately in 2020 and 2021. This type of research uses a quantitative approach. The type of data in this study is secondary data obtained from the financial statements of the second quarter - fourth quarter 2020 and first quarter - third quarter 2021. The population in this study are companies listed on theIndonesia Stock Exchange. The sampling technique used is purposive sampling where the sample obtained in the study is 40 banking companies listed on the Indonesia Stock Exchange. This research method uses multiple linear regression analysis. This study examines separately between 2020 and 2021 to see the effect of dividend policy and ROE when the ups and downs of Covid-19 cases affect the JCI. The results show that profitability has a positive effect on stock prices, while dividend policy has no effect on stock prices during the Covid-19 pandemic. While there are two phenomena between 2020 and 2021, the high and low profitability still illustrates the company’s prospects that can attract investors so that it can affect stock prices. The results of this study can be a reference for investors to minimize investment risk before investing in stocks.
 Keywords: stock prices, profitability, dividend policy, Covid-19.

This study aims to examine the analysis of cyberloafing behavior on employee performance mediated by organizational commitment. This type of research is quantitative with procedures for data collection using a questionnaire method through a questionnaire. The sampling technique used is purposive sampling, namely sampling with criteria from the population. The sample of this study uses employees who work at PT Dinamika Megatama Citra who are domiciled in Mojokerto. The data analysis technique used is SEM-PLS by analyzing the data in two steps, namely the outer model and the inner model. The results of this study found that cyberloafing behavior has no effect on employee performance and organizational commitment. Meanwhile, organizational commitment has an influence on employee performance. Researchers also found that cyberloafing behavior had no effect on employee performance which was mediated by organizational commitment.
 Keywords: cyberloafing, employee performance, organizational commitment, internet, partial least squ

This study aims to determine the effect of intellectual capital (IC) on sustainable growth rate (SGR) with financial performance proxied by return on assets (ROA) as a mediation. This research is a quantitative research. The population in this study is the index of Kompas 100 companies listed on the Indonesia Stock Exchange (IDX). Sampling using purposive sampling method with several criteria, obtained a sample of 42 companies. This study uses secondary data originating from the company’s financial statements from 2014 to 2019. The results of this study include (1) IC has a significant positive effect on SGR, (2) IC has a significant positive effect on ROA, (3) ROA has a significant positive effect on SGR, and (4) ROA can mediate the relationship between IC and SGR.
 Keywords: IC, SGR, ROA, Kompas 100.

The study aims to investigate: 1) the effect of overconfidence on stock investment decision making during the Covid-19 pandemic, 2) the effect of herding bias on stock investment decision making during the Covid-19 pandemic, 3) the effect of overconfidence on stock investment decision making with stock recommendations on social media as a moderating variable during the Covid-19 pandemic, and 4) the effect of herding bias on stock investment decision making with stock recommendations on social media as a moderating variable during the Covid-19 pandemic. Dummy variables are used to represent stock recommendation factors on social media. A questionnaire is used as main data in this investigation. This study's sample size was 100 stock-investing students from the Faculty of Management and Business at the University of Ciputra. In this research, multiple linear regression analysis and MRA moderation regression analysis are used to evaluate hypotheses using SPSS version 22 software. This study indicates that overconfidence has a positive effect on stock investment decision making, herding bias has a positive effect on stock investment decision making, stock recommendations in social media do not moderate the effect of overconfidence on stock investment decision making, and stock recommendations in social media moderate the effect of herding bias on stock investment decision making.
 Keywords: overconfidence, herding bias, stock recommendation, social media, stock investment decision, Covid-19.

This study aims to compare the company’s financial performance before and during Covid as measured by financial ratios of profitability ratios, namely ROA, ROE and NPM. This study is a quantitative study using secondary data collected from 2019 and 2020 annual financial reports. The sample was taken using a purposive sampling method and the samples in this study were 32 tourism, hotel, and restaurant sector companies listed on the IDX in 2019 and 2020. The normality test in this study used the Kolmogorov-Smirnov method and it was concluded that the data were normally distributed will be tested by using paired sample t test and data were both normally distributed will be tested by using wilcoxon signed rank test. The results of this study indicate that there are significant differences before and during the pandemic in ROA, ROE and NPM. There is a significant difference in the profitability ratio due to a decrease in people’s purchasing power during the Covid-19 pandemic which made the company experience a decline in profits.